Summary:  asset turnover. Therefore, the higher the asset turnover and margin, the higher the return on assets. This underscores the importance of proper financial controls in managing engineering facilities to ensure optimal use of resources and maximize profitability. Additionally, the utilization of specialized groups for components design and basic research, as well as the integration of computer technology, all contribute to enhancing engineering efficiency and effectiveness. Proper financial controls and strategic resource allocation are essential to achieve success in engineering management and drive organizational growth.